In a medium bowl whisk flour, baking powder and salt together. Set to the side. In a larger bowl, use a hand mixer or a stand mixer (paddle attachment) and beat butter and sugar on high speed until smooth and creamy. Add egg, vanilla and almond extract (if using) and beat on high speed until well combined.
Add the dry ingredients to the wet ingredients and mix on low, until well combined. Add 1 tablespoon flour at a time if the dough seems too soft.
Divide the dough into 2 equal parts. Roll each portion to about 1/4 inch thickness. Stack the pieces between parchment paper and refrigerate for 1-2 hours or up to 2 days. Once chilled preheat the oven to 350°F and using a snowman cookie cutter, make snowman shapes. Bake for 11 – 12 minutes until lightly browned at the edges. Allow the cookies to completely cool down.
For the icing, using a hand mixer beat all the icing ingredients together on high speed for 5 minutes. When lifting the whisk up, the icing should drizzle down and smooth out within 10-15 seconds. Add a little more water if too thick. If too thin add a little more confectioners’ sugar. Use three bowls for different coloured royal icing.
Now you can enjoy decorating the snowman cookies, with red scarf, black hat and buttons and orange nose. The icing will be complete set in about 2 hours at room temperature.
Enjoy!